Home Case Index All Cases Customs Customs + AT Customs - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 1459 - AT - CustomsSeizure of foreign currency and coins - Smuggling of currency - Confiscation - Commissioner set aside confiscation order - Held that:- In the matter of illegal import of the currency the only evidence relied upon by Revenue is the statement of the appellant. This statement does not state that the goods were smuggled into India by the appellant. The statement is about the action of persons who were brought to him by brokers and hence not known to him. Such statements about acts of persons not known to the person making the statement cannot be admitted as evidence. The seizure is not anywhere near a customs barrier. So there is no circumstantial evidence of smuggling of currency into India. - So the initial burden to prove that the goods were smuggled was on Revenue having regard to provisions under regulation 6 in Foreign Exchange Management (Export and Import of Currency) Regulations, 2000. So the finding of the Commissioner (Appeals) that illegal import of the goods in question is not proved cannot be faulted. - So the confiscation of the goods under Section 111(d) and 113(d) of the Customs Act is not maintainable in such circumstances as ordered by the Calcutta High Court in the case of Amit Kumar Saha (2003 (10) TMI 67 - HIGH COURT AT CALCUTTA). An officer empowered to investigate a matter can definitely take assistance of subordinate officers but substantive power of seizure and recording of statement cannot be delegated in the guise of taking help. Such actions cannot have legal validity. So a seizure made by a Superintendent for enforcing prohibitions of FEMA cannot be valid. So is the case with statements recorded. Further there is a procedure laid down in Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000. Such procedure was not followed for adjudication proceeding either. - Decided against Revenue.
|